Analysis
Subheading 0702.00 covers tomatoes, fresh or chilled, within heading 0702. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 3 US tariff lines below it are national.
The US splits it as follows: 0702.00.20 for if entered during the period from March 1 to July 14, inclusive, or… (3.9¢/kg), 0702.00.40 for if entered during the period from July 15 to August 31, inclusive, in… (2.8¢/kg) and 0702.00.60 for if entered during the period from November 15, in any year, to the… (2.8¢/kg).
3 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.
Goods only reach 0702.00 once they fall within heading 0702 (). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 0702.00.20 | If entered during the period from March 1 to July 14, inclusive, or the period from September 1 to November 14, inclusive, in any year | 3.9¢/kg |
| 0702.00.40 | If entered during the period from July 15 to August 31, inclusive, in any year | 2.8¢/kg |
| 0702.00.60 | If entered during the period from November 15, in any year, to the last day of the following February, inclusive | 2.8¢/kg |